Chapter Guide for “Twilight of Atheism” Essay

The classical version of atheism is vastly different than the atheism that is known today. – Some consider â€Å"modern atheism† as one of the greatest achievements of human intellect. Immortalization in Greek myths meant â€Å"infinite extension of existence, not the infinite projection of moral qualities† – Classical Greek atheism denied â€Å"traditional religion of the Athenian establishment† – Protestant reformers wrote against church’s corruption and straying from â€Å"authentic models of the New Testament† – Protestantism eventually gained popularity in Western Europe in 1600s -â€Å"Historical origins of modern atheism lie primarily in an extended criticism of the power and status of the church – The 18th century was regarded the â€Å"most creative period of atheist experimentation and reflection† Historians date the birth of ‘avowed’ or intentional atheism in Britain to around the year 1782 Credit for the serious advancement of atheism on he eve of the Victorian era is most due to William Godwin. He believed that social vision rested on the assumption of the perfectibility of humanity through reason. Mary Robinson wrote that, â€Å"nature was emancipated from being God’s creation, and became a divinity in its own right. Percy Shelley argued that since compelling evidence for the existence of God is lacking, here is no intellectual obligation to believe in God. However, Shelley never explicitly denies the existence of a God in general. Shelley seems to argue against institutional religion. Mary Ann Evans aka George Eliot, grew up an evangelical, but turned into an atheist because she was of the increasingly dogmatic and impersonal constructs of the Christian faith. Evans/Eliot turned to a religion of human sympathy, she believed that the moral aspects of faith could be maintained without Christianity. A. C. Swinburne was more avant-garde and aggressive in his approach to spreading atheism. He visualized god as a birch-wielding tyrant that oppresses humanity. Swineburne believed that only the rejection of God would open the way to human self-fulfillment. By the middle of the Nineteenth Century Jesus was seen as a moral sage, or as a role model. George Tyrrell was appalled that Jesus was seen as less captivating, but conceded that the Christ was a â€Å"pale reflection† of his biblical self. Chapter 6 Dostoyevsky was a Russian novelist that wrote on a fictional Russia that turned to atheism to solve its problems. While he showed attractive of that choice, he also presented some of its more troubling features. His criticisms were directed more toward the world God supposedly created, more than critiquing God himself. Nietzsche emphasized that the belief in the Christian God became unbelievable. Nietzsche admits that the realization that â€Å"God is dead† will travel slowly because it is just too â€Å"unthinkable†. For nihilism, a religious worldview is oppressive because it insists that we will be held accountable for our actions. In a nihilistic view, there are no sins, because nothing matters in the end. Albert Camus argued that human life is rendered meaningless by death, which prevents the individual from making sense of existence. For Camus death is not to be seen as a realize but as a denial of all of our accomplishments. However Atheism did not materialize as well in the United States. Many thinkers believed that if God was not in heaven, he could be found somewhere else. Chapter 7 â€Å"new atheism† embraces those who question God; people who consider themselves Agnostic. McGrath writes that atheism is not about the suspension of judging whether God exists, he states that true atheism is a firm disbelieve in God. He writes that true atheists view religion as outdated, enslaving, and a self-contradiction. McGrath criticizes the idea that if there was a God, why does he allow suffering, by showing the fact that many of the atrocities committed to humans are caused by other humans – the ones that are supposed to be the â€Å"new gods† In the 19th century people were invited to in-vision a world without God, but in the 20th it had already been attempted through the Soviet Union. But by 1980 it was obvious that this had not happened, in seemed to have reversed. John Henry Newman wrote that Christianity was a, â€Å"living organism still in the process of evolving and developing†. Pentecostalism seemed to become very popular in the years after the second World War. Pentecostalism stresses a direct, immediate experience with God, apposed to the more dry forms of worship in Christianity. It also uses a language that allows it to bridge cultural gaps easily. Chapter 8 – McGrath believes that Protestantism helped Atheism develop in some way. -Durning the Reformation the distinction between nature and God were widened a bit. The idea that the natural world was not sacred spread amongst popular thinkers. -They believed that even if God did create the world, we could not conceive God through it. They believed that God had to be known indirectly. Protestant reformers suspected that that medieval Catholicism occasionally degenerated into a folk religion of nature. -They believed that God revealed himself through the bible and preaching. He states that Protestantism encouraged the notion that God was absent from human culture and experience. This idea seems to mirror some of the ideas the budding ideas of Atheism. McGrath argues that protestantism took away some of the creativity of religion, which in turn made atheism seem more appealing. Atheism had a view of universality and a notion that it was above the common person. – Atheism has always been on the sidelines of American life and perhaps will remain there. – Signs of loss of confidence in atheism. – â€Å"Sun seems to be setting on an†¦Ã¢â‚¬Ëœempire of the mind’† Chapter 11 -Future of atheism lies in private belief, not in the public domain it once had. – Proved situation specific, not universal, and oppressing and not liberating. -Radical religious change led to tinkering with vocabulary instead of eliminating vices. Atheism confirms this theory. Nietzsche wrote, â€Å"God is dead, as a meaningful reality, but the people had to believe in something else if that was the case†. -Sigmund Freud stated that, â€Å"religion encouraged unhealthy and dysfunctional outlooks on life†. -Growing awareness for spirituality instead. -Religion brings together groups of people such as immigrants, creating communities. -In the US, atheism spawns organizations, not communities. -Atheism has not learned from their leader’s mistakes, and needs to grow leaders to fix it – Greatest virtue: moral seriousness. But atheism is in a twilight zone at the moment.

Collection of Revenue

CHAPTER ONE Introduction 1. 1 Background of the study Local authority revenue is the money collected from provision of service and donation from individual and other organization. Every local authority globally has its type of revenue that it collects depending upon the environments surrounding it and the type of service it offers to its resident or citizens. The availability control and use of finances are the core of any organization existence and not least local authorities, in them public services role,(Cola, 2002).Infrastructure, social and community services there is the part of and democratic system According to Wood et al (1988), revenue means the sales value of goods and service that have been supplied or sold to the customers. According to Mclaney, (1998) revenue is an increase in wealth rising from trading in goods and services. Nigel et al (1988) noted that the better the service the operations can provide, the better will the potential to attract customer and therefore g enerate revenue.The balance between capacities also affects revenue and demand of goods and service therefore time ensures that all demand is satisfied and no revenue is lost in any organization. The government also assists local authorities by giving grants such as road levy funds; local authorities transfer fund and contribution in lieu of rates due to the growing demand on local authorities. As the argument for new and improved services increases for essential services like closet to the citizens.According to Wakhisi (1994), it was stated that the council should seal all loopholes to enable them become financially stable by intensifying their revenue collection to effectively provide the services required to both the workers and citizens at large. The availability, control and use of finance are at the core of any organization existence, and least local authorities, in their public service delivery role.There are growing demands on local authority funding, as the requirements for now and improved services increase local authorities current or day-to-day expenditure are financed from a range of revenues, payments for the provision of services (charges, rent on property, planning permission fees etc. ), commercial rates and central government grants. On the particular benefit is the comprehensive way in which it identifies the â€Å"funding gap† between the expenditure an authority should incur in delivering its services and the income it should derive from local sources Donughue. 2003). 1. 2Statement of the problem Performance of LAs varies widely. Some clearly are managing to improve service delivery and undertake new projects identified as priorities by citizens like road repairs, bridges, water supplies, drainage, market improvements, street lighting. Others are struggling with past debts, reducing their efforts to collect local revenues because of the easier money from LATF, employing ever more staff, increasing councilor allowances, and opting fo r projects with little or no benefit to citizens.Revenues collected by county and municipal councils include site value, land rent, area development fund, house rent, markets fees, bus parks fees and business licenses. In almost all LAs, there is a huge gap between the formally approved budget and what actually happens. The forecasted revenues cannot be collected, so most LA’s run short of money. For example the County council of Makueni annual budget report, 1998/1999, 2002/2003, and 2008/2009 financial year indicated that there was a problem in revenue collection.The county treasurer expressed her concern on the cash flow problems the council is facing due to non-payment by debtors making it unable to service the escalating debts it owes its creditors. in the department of engineering and urban planning expected income was kshs. 2,733,086 and actual income was kshs. 1,036,726, the department of health and environment expected income was kshs. 1,036,729, the department of fi nance clerk the expected income was kshs. 9,297,777 and the actual income was kshs 1,252,000 and the department of social service the expected income was kshs. 60,834 and the actual income was kshs. 670,000 respectively source: (C. C. M Annual Position for the Financial Year 1998/1999, 2002/2003 and 2008/2009). This research tries to identify the factors that affect revenue collection management by local authorities in Kenya and commend on what to be done to be able to manage the aspect of revenue collection by local authorities in Kenya. 1. 3Objectives of the study 1. 3. 1Main objective The main objective of this study is to investigate the factors affecting the collection of revenue by local authorities in Kenya. . 3. 2Specific objectives (i)To investigate the effects of revenue collectors on `the management of revenue collection. (ii)To investigate tax default as a factor affecting revenue collection management in local authorities. iii)To investigate how leadership affects the m anagement of revenue collection in local authorities. iv)To investigate the effects of political influence on the management of revenue collection in local authorities. 1. 4Research Questions i. How do revenue collectors affect the management of revenue collection in local authorities? ii.How does tax default affect the revenue collection management? iii. How does leadership affect the revenue collection management? iv. What effects does political influence have on the revenue collection management? 1. 5Significance of the study This study will equip the researcher with the knowledge and skills because during the course of the study the researcher will be exposed to so many challenges, which he will be curious of getting solutions about, and also it will widen the scope of his learning then at the end he will have fulfilled an academic requirement.Also it will benefit Makueni county management who understands the meaning behind revenue collection by local authorities and carefully e xamine its purpose and how to devote a great deal of attention to selecting strategies to manage the aspect of revenue collection which will help to satisfy the society’s needs and other stakeholders. Finally Kenya Methodist University will get reference study materials, which will be of great use to the students and the lecturers.And also after fulfilling an academic requirement the researcher will get a certificate, which will boost credibility of Kenya Methodist University to the public and world at large. The study will benefit the following groups of stakeholders; 1. 5. 1 Employees The study will assist revenue collectors to know the importance of collecting all revenues with a high sense of duty, discipline and honesty pertaining to the services rendered. It will develop team work and collective responsibilities between the management, employees and the residents to develop Makueni district. . 5. 2 Management This work will assist the policy maker to adopt other strateg ies of enhancing revenue collection so as to reduce accumulation of debts outstanding. It will assist the management to avoid having poor budgetary control system where service department make commitment beyond the approved budget levels. It will assist the management to utilize properly all the revenue collected by giving the required services to the residents so as to motivate payments promptly. 1. 5. 3 The PublicThe study will create awareness among residents on the services provided, those to be provided by the management and the importance of paying for the services rather than evading payment. 1. 6Scope of the study The study will focus on investigating the management of revenue collection in Kenya. The target will be county council of Makueni. The respondent will include revenue collectors and the manager’s team who are revenue users and they will be met at their work station and their respective offices. The study will be carried out from March to June 2013.Questionna ire and interviews will be used to gather information. 1. 7Limitation of the study The main limitations of the study will be; 1. 7. 1 Top management Most of top management may not cooperate very much and there might be inadequate information from the staff. 1. 7. 2 Documentation There may be no enough documentation availed for scrutiny, the unveiled ones, may be confidential. 1. 7. 3 Security Most of the top offices in the city council are usually a no-go zone as they are mostly manned by the NCC security personnel. 1. 8Delimitation This research will be conducted within the following parameters: i.Only collection of revenue factors identified as relevant to this research will be considered for inclusion in the study. ii. Only Makueni County will be included in this research. Other counties in Kenya are excluded. iii. Results of this research will depend upon responses of the revenue collectors, manager’s team who are revenue users and inferential statistics data analysis out come. 1. 9 Definitions of terms 1. 9. 1 Revenue Collectors The revenue collectors are the employees of the LA’s responsible for collecting the different fees and charges of the authority.They should be competent professionals of integrity and sound ethical morals for good management of revenue collection. 1. 9. 2 Tax Default Tax default by the relevant institutions and business people leads to uncollected revenue and making the administration of the revenues hard. 1. 9. 3 Leadership The way any LA is led by its officials is an essential factor on how the revenue is managed. Corrupt leadership has led to the mismanagement of authorities hence leading to the collapse of many and failure to deliver services. 1. 9. 4 Political InfluenceThis is the influences that satisfy comes mostly from councilor and other government officials to satisfy their own selfish gains through unofficial ways. CHAPTER TWO 2. 0LITERATURE REVIEW 2. 1Introduction This sectionhighlights literature so as to find out what other researchers have contributed, and the extent of their research regarding this field of management of revenue collection in local authorities. The main factors of consideration in this study are also reviewed to bring out a clear understanding of their effects in revenue collection management. 2. Theoretical review 2. 2. 1 Continuous change theory Shone L and Brown (1978) the advocates of the theory of change argued that, a theory of change is simple, step by step model describing the program inputs and the expected outcomes of your effort. Theory of change should be a useful tool – a lens that gives the management a sharp focus on the steps it needs to take, or a strong well placed lever that can help move just the right mountain. This theory will force Makueni County to clarify their assumption about how change will happen in collection of revenue.A general statement of intention will not do this for it, because theories of change are not mission stateme nt or broad visions. They are exact and somewhat exhaustive plan that show every step, however large or small. Theories of change should be specific, detailing advocacy actions Makueni County will take and the intended results. A detailed theory of change will give a credible, well drawn blueprint for advocacy work and a clear basis for evaluation of Makueni County much simpler. 2. 2. 2 Theory of planned behavior Theory of planned behavior of Adzen (1988) helps us to understand how we can change the behavior of people.It’s a theory that predicts behavior, because behavior can be planned. This theory is a successor of the similar â€Å"Theory of reasoned action† (1975) by the same author. Adzen argues that behavior appears to be 100% voluntary and under control. It argues that behavior of others greatly affect how people behave towards a product or company. This theory will help the people concerned with collection of revenue determine the behavior of the clientele and come up with ways of how to change their behavior, if its negative , and how to encourage a positive behavior.For instance with effective collection of revenue are likely to change the behavior of the way the local authorities manage the aspect of revenue collection. 2. 2. 3 System approach theory of management According to British researchers from the institute of human relations, Katz et al (1996) came up with the theory and viewed on organization as an open system. In this theory they had the following suggestions; first, that the main functions of an organization is to receive inputs or energy from the environments where inputs include material, people, information and finances.In this case local authorities receive revenue from the service users or the residents and other donors. Secondly the inputs received are then converted to outputs i. e. the revenues collected enables the provision of services required by these residents as shown here below. Environment inputConversion ou tputEnvironment Source: Cole (1999) Thirdly, that open systems discharge their output into their environments whereby services that are generated are then taken to the required environment to be used and then generate more revenues and profits, which are fed back into the organization to provide further inputs and the cycle continues.Lastly, one of the key features of open system is its independence on the environment. County council of Makueni as a system is interdependent with its environment for its existence and stability. Just like a human body the central nervous system and cardio-vascular system are the major sub-systems and the same applies to county council of Makueni that is divided into sub-system, i. e. the five departments, which are independent of one another and to the environment surrounding them. 2. 3 Empirical review 2. 3. 1 Effects of revenue collectorsAccording to World Bank (2000) the local government revenue collection systems are often characterized by a huge number of revenue instruments. However, the main sources of ‘own revenues’ are usually property rates in urban councils, business licenses, market fees and various uses charges, often in the form of surcharges for services provided by or on behalf of the local government authority. Nevertheless, experiences from a number of African countries show that these revenue instruments have serious shortfalls.For instance, property taxes can be very costly to administer (Brosio 2000; McCluskey and Franzsen 2005), and the enforcement of user fees has resulted in widespread resistance to pay from the poorer segments of the urban population in some countries (Fjeldstad 2004; Fjeldstad et al 2005). Moreover, complex business licensing systems have proved to be major impediments for the start-up and expansion of especially micro and small enterprises (Devas and Kelly 2001; Sander 2003; Pimhidzai and Fox 2011).However, experience shows that when well administered, these revenue instru ments can provide substantial and reliable Revenues for urban municipalities. 2. 3. 2Property tax Empirical studies by Serwanga, (1992) on revenue assignments between various levels of government generally argue that few fiscally significant taxes are more appropriate to local administration than property tax. This is due to the fact that real property is visible, immobile, and a clear indicator of one form of wealth.Hence, in principle, property tax is difficult to avoid and, if well administered, it can represent a non-distortional and highly efficient fiscal tool. Property tax as an annual tax on real property is levied in all countries in Africa (McCluskey and Franzsen 2005). Commonly it is a local government tax, levied mainly in urban areas . Rural properties are often not taxed, although property taxation is being extended to rural properties in some countries such as South Africa under the terms of the Local Government: Municipal Property Rates Act 6 of 2004 (Franzsen 2007). Where differential rates apply, the tax rates for residential properties tend to be significantly lower than the rates for commercial, industrial, and government properties, where these are taxable. 2. 3. 3 Business licenses In Africa, the standard mechanisms for mobilizing revenues from businesses have been through licensing. Although the original intent was regulatory, local business licensing has increasingly become simply a revenue source in most places (Lubega, 2000). Typically, business licenses generate between 5% and 30% of local government own revenues in urban councils.In many countries, however, the system has been quite unsatisfactory, often quite inequitable, and has imposed huge costs on business, while generating relatively little money. According to Chitembo, (2009) the regulatory aspects of the license system have been largely abandoned. In addition, poor policy design and weak administration mean that license coverage; assessment, collection, and enforcement rates are low, leading to poor revenue generation. Thus, many existing business license systems across Africa contain serious defects.These include (Devas and Kelly 2001: 385): High compliance costs to businesses, due to multiple licensing and complex procedures; Tariff structures that are complicated and do not reflect ability to pay; A process loaded with ineffective regulatory requirements, which provide opportunities for rent seeking; Poor administration and evasion, which reduce the tax base and generate inequities; and a revenue source that generates relatively little income for local governments. 2. 3. 4 User fees – linking payment and service deliveryBrun, Chambas and Fjeldstad, (2012) argue that taxes are not the best mechanism for matching demand and supply of public services. Better links can be achieved through cost-recovery charging systems, which tie the amount paid directly to the amount consumed. By providing a more direct link between citizens’ contributions and service delivery, such mechanisms may become effective means to recover the costs of service provision, and to promote efficiency in the consumption of the service. Hence, most observers argue that user fees should play a prominent role in local government finance (Bahl et al. 003: 76; Bird 2001). The main economic rationale for user charges is not to produce revenue, but to encourage the efficient use of resources within the public sector. When properly designed, user charges provide information to public sector suppliers on how much clients are willing to pay for particular services and by ensuring that the public sector supplies are valued by citizens. Free or subsidized services may result in over-consumption of such services. Moreover, it may prove difficult to target the beneficiaries of free services (Rondinelli et al. 000) Local government authorities commonly experience difficulties in collecting taxes, fees and charges (Bird. 1989). Thus, there are many experiments be ing carried out to find solutions to make tax collection more revenue productive (Allingham, and Sandmo, (1972). Practices for collection of local taxes range from cases where local government authorities collect the taxes themselves to cases where tax collection is outsourced to private agents, semi-private partners and the central government.Market cooperatives and private companies collecting tax on behalf of the local government are examples. Revenue collection is outsourced to a range of different types of agents within and across councils. A major challenge facing privatized revenue collection in local government authorities is to assess the revenue potential for various tax bases (Serwanga, (1992). Commonly, revenue assessment is conducted on an ad hoc basis, often based on the previous year’s reported collection.Substantial underestimation of the revenue potential may imply that actual collection by the agent is substantially higher than what is reflected in the contr act. Consequently, there is a risk of ending up in a situation where the agent keeps the substantial portion of the revenues collected, which already seems to be the case in some council (Lubega, 2000). 2. 3. 5 Effect of tax default According to Bahl, & Bird, (2008) taxes are widely perceived to be unfair. The citizens see few tangible benefits in return for the taxes they pay.This situation heightens taxpayers’ perceptions of exploitation from an unequal contract with government, and may promote tax resistance. Although most taxpayers are unable to assess the exact value of what they receive from the government in return for taxes paid, it can be argued that they have general impressions concerning their terms of trade with the government. In this context, it can be assumed that taxpayers’ behavior is influenced by their satisfaction or dissatisfaction with the terms of trade with government.Thus, if the system of taxes is perceived to be unjust, tax default may be co nsidered as an attempt by the taxpayers to adjust their terms of trade with the government. Chon and Reinikka (1999) argue that people engage in tax evasion when the expected benefits(low taxes) are equal to the expected costs(bribes and punishments)This tends to agree with Alongham and Sandmo(1992) who also suggested that a rational individual’s choice to evade will be based on the expected gains or losses associated with the decision.To further the argument, Bird (1989) asserts that defaulters in most developing countries can realistically assign expected value of zero to the likelihood of being detected and penalized; that the more severe the penalty, the less likely it is to be applied which showed a weakness in administration.Contrary to that view, Wentworth et al (1985) asserted that causes of tax defaulting are the exchange, social class and chances available for evasion . Evaders in that study reported that they were not getting value for their money, tax rates were t oo high and that government did not spend payer’s money wisely, that the burden of taxes fell on low income and salary earners. 2. 3. 6 Forms of tax evasionAccording to Mwenda (2009), tax evasion can take any of the following forms: Failure to report incomes profits or gains otherwise legally chargeable to tax; Reporting only part of the income gains or profits; Maintaining false books of accounts with intent to reduce taxes; Making false claims of expenses or allowances or deductions; Under declaration of goods for duty purposes and Outright smuggling to avoid payment of duties 2. 3. 7 LeadershipOne of the major issues in governance is demonstrated in the fact that citizens continue to demand the devolution of power and resources to local units (Chitembo, 2009). A close scrutiny of the management and performance of existing local authorities shows that most local authorities in Kenya are not only poorly managed, but are also close to financial insolvency. Whilethe central go vernment in Kenya manages plans and develops policies in regard to the whole nation’s affairs, local authorities tend to have jurisdiction limited to the city, municipal, county or town councils (Economic Survey 2005).Naturally therefore, their level of action is quite limited as compared to the central government. In spite of the limits of their action, most local authorities act as the avenues for implementing decisions formed by central government at the local level; however, a review of press reports and accurate surveys undertaken within Kenya hasrevealed that there is disillusionment with the performance, management and competence of local authorities in providing the services that they are mandated to provide (Odhiambo, Mitullah&Kichamu, 2005).It is clear that local authorities are not only failing to provide a satisfactory level of services but are also poorly managed and have departments that are among the most corrupt within the public sector in Kenya. A further ind ication of the growing dissatisfaction with the services provided by the existing local authorities is seen in the rise of residents associations which are prepared to resort either to court action or to campaigns aimed at withholding of the rates due to councils as a mechanism for compelling local authorities in Kenya to provide services on a regular basis (Odhiambo, Mitullah&Kichamu, 2005).Against this background, it is important to make an assessment on the reasons for this all round poor performance of local authorities before appropriate proposals for reformsreforms and improvement are made. 2. 3. 8 Political Influence Performance of the local authorities in Kenya is not only affected by the lack of autonomy from the Ministry for Local Government. The prescribed manner of enlisting councilors and personnel is prone to abuse.Since the Local Government Act (Cap 265) allows for the appointment of councilors by the president, oftentimes such councilors are reluctant to submit to th e authority of the managers in the local authorities. In situations where the councilors are elected, experiences of political party influence also arise. This difficulty is often reflected in councils in which the political divisions are so sharp that councilors are permanently preoccupied with gaining immediate political advantage over their opponents.In some cases, personnel are hired without the consideration of their ability to perform the tasks at hand. Councilors and executive committees of the local governments were initially engaged in power struggles, rather than focusing on their core functions in their first five years in office. This competition has prevented a focus on institutionalization and development. However, it is worth mentioning that, for the last several years, the â€Å"fever of competition† subsided mainly due to the increasing understanding of the councilors.Councilors should demonstrate a greater degree of responsibility and concurrently work towar ds a delivery of services, such as the improvement and construction of roads, often in partnership with local communities and some UN agencies (Economic Survey 2005). 2. 4 Research gap From the empirical literature review, it is clear that taxation by local governments is important for raising the required revenue for the local authorities. Management of revenue collection in most local authorities in Kenya has not been effective.Very little attempt has been made to improve on revenue collection. Planning the same has not been impressive either. In most cases the Audit department which acts as a watchdog of all financial management, specifically revenue collection in various collection centers suffer significantly from shortfall such as proper approach to audit work, lack of experience and planning techniques, lack of professional etiquette, reliance on manual systems and lack of training leading to poor revenue collection Audit which leaves some leakage for misappropriation.Interfe rence from political leaders seriously hampers operations in revenue collection in their wards. There is need to assess the factors that affect the collection of revenue by local authorities in Kenya. Revenue collectors need to use all the pieces of law at its disposal against all tax defaulters and ensure recovery even if it means use of courts of law. This is important given the fact that a lot of revenue is being lost through tax evasion and avoidance. Local governments have the mandate to raise their own revenues to finance their activities.However much as the government is said to have sovereign right to collect taxes, nobody likes paying taxes and yet everybody appreciates that taxes need to be paid. This drives some persons into the act of tax evasion. Tax defaulting has sound effects on the revenue collection by local authorities. At the same time, there is need to study the specific effects of tax collectors on the management of revenue collection by local governments. Very little research has been done to investigate the effects of leadership on the management collection in local authorities.There is also need to investigate the political influence effect on the management of revenue collection by local governments Revenues for the local authorities have persistently fallen short of targeted due to various challenges in revenue collection, tax evasion, poor leadership and political influence in the management of local authorities. Not much literature exists in this field. It is this reason that has prompted this research to try finding out the factors that affect the collection of revenues by local authorities hence filling the literature gap in factors affecting revenue collection by local governments in Kenya. . 5 Conceptual framework Figure 2. 1 Conceptual framework Independent variable Dependent variable Source: Author 2013 2. 5. 1 Revenue Collectors The revenue collectors are the employees of the LA’s responsible for collecting the differ ent fees and charges of the authority. They should be competent professionals of integrity and sound ethical morals for good management of revenue collection. 2. 5. 2 Tax Default Tax default by the relevant institutions and business people leads to uncollected revenue and making the administration of the revenues hard. 2. 5. 3 LeadershipThe way any LA is led by its officials is an essential factor on how the revenue is managed. Corrupt leadership has led to the mismanagement of authorities hence leading to the collapse of many and failure to deliver services. 2. 5. 4 Political Influence This is the influence that satisfies comes mostly from councilor and other government officials to satisfy their own selfish gains through unofficial ways. 2. 6Operationalization In this section the use of indicators that influence the successful outcome of revenue collection process will be identified and used to measure the variable against the parameters.The variables will be measured against the parameters and statistics. For local authorities to achieve its goals, collective goals setting between the manager and subordinate should be done. This research will establish whether performance management goals are achieved ensuring employee flexibility and acceptance of the goal set. It will further determine the level of employee empowerment and control against and control against the performance standards and targets as a parameter. The performance evaluation would be measured taking into consideration the time frame and feedback received.The reward system parameter would be analyzed top measure its impact on employee motivation and commitment. 2. 6. 1 Operational framework Figure 2. 2 Operational framework Dependent Independent Measurements SOURCE: AUTHOR 2013 CHAPTER THREE 3. 0 RESEARCH METHODOLOGY 3. 1 Introduction This chapter discusses the research design, methods and procedures used by the researcher to carry out the study. The research design, target population, sample, design, data collection instruments and data analysis methods are explained in this chapter too. . 2 Research design This research will apply descriptive design. Descriptive design involves field survey where the researcher goes to the population of interest to ask certain issues about the problem under the study, Kothari (2000). The design is used to obtain information concerning the current status of the phenomena to describe what exists, with respect to variables or condition in a situation. The inference design uses the existing information available to gather data for analysis.Research design aims to gather data without any manipulation of the research context, where the researcher has got no control over the variable, Mugenda and Mugenda (1999). 3. 3 Target population The target population of the study in the county of makueni will comprise top managers, middle level managers, lower level managers, operational staffs and treasurers. The categories are represented in the table 3. 1 below. Table 3. 1 Table showing study population categoryTarget populationpercentage Top managers 105% Middle level managers2010% Lower level managers 3015% Operational staffs10050% Treasurers5025%Source; Author (2013) 3. 4 Sample design, procedure and size The researcher will use stratified random sampling design. The target population will be divided into subgroups and respondents picked randomly from the target population. A sample size of 200 respondents will be selected from the five population categories using a ratio of 0. 5 where a total of 100 respondents will be selected to achieve at least 50% of the target population. The sample of respondents from the target population will be as; 10 top managers, 20 middle level managers, 30 lower level managers, 100 operational staffs and 50 treasurers.This will make all the respondents in the target population to have equal chance of participating in the study. The participating respondents will then be picked randomly from eac h sub group and issued with questionnaires. The sample sizes are as shown in the table 3. 2 below. Table 3. 2 Table showing sample size CategoryTarget populationSample ratioSample size Top managers100. 55 Middle level managers200. 510 Lower level managers300. 515 Operational staffs1000. 550 Treasurers500. 525 Total2000. 5100 Source: Author (2013) 3. 5 Data collection instrumentsThe researcher will use questionnaires with open and closed ended questions to collect the required data. This is because the questionnaires are easy to administer and gives qick, accurate statistics where a large number of respondents is used. 3. 6 Data analysis The researcher will use descriptive and quantitative data analysis to enable to describe the distribution of data. Frequency and percentage tables will be used to interpret the data and a presentation of the same will be made by use of pie charts and graphs. REFERENCES 1. Allingham, M. G. nd Sandmo, A (1972) Income Tax Evasion: A Theoretical analysis , Journal of Tax and Public Economics. Vol. 1 No. 3/4pp. 41-57. 2. Bahl, R. & Bird, R. (2008) Subnational Taxes in Developing Countries: The Way Forward. Public Budgeting & Finance, Vol. 28(4), pp. 1-25. 3. Baskin, M. (2010) Constituency Development Funds (CDFs) as a Tool of Decentralized Development. Overview paper presented the 56th Commonwealth Parliamentary Conference, 10-19 September, Nairobi. 4. Bird, R. M (1989) the Administrative Dimension Of Tax Reforms In Developing Countries. In 5.Brun, J. -F. , Chambas, G. and Fjeldstad, O. -H. (2012) Local government taxation in Africa. Paper prepared for ICTD (draft). (Brighton: International Centre for Tax and Development). Chapter 2 (pp. 23-63) in Local government finance: the challenges of the 21st century. Second Global Report on Decentralization and Local Democracy. Barcelona: United Cities and Local Governments. 6. Chitembo, A. (2009) Fiscal Decentralisation: A ComparativePerspective. Civil Society Representatives Sitting on the Zambian National Constitutional Conference (NCC). Lusaka. . Dillinger, W. (1991) Urban Property Tax Reform: Guidelines and Recommendations. Urban Management Programme Tool (Washington D. C. : The World Bank). 8. Etzioni, (1986) Tax Evasion and Perceptions of Tax Fairness: A Research Note Journal of Applied Behavior Scient Vol. 2 No. 2 pp. 177-185. 9. Lubega, (2000),Income Tax Evasion In Uganda’s Informal Sectors , A Dissertation Submitted by M. A. At Makerere University, Kampala 10. Of Uganda’s Experience, 1970-1992: Thesis for M. A EPP: Faculty of Economics and Management, Makerere University, Kampala. 1. Serwanga, J. (1992). Government Tax Revenue Decline and Recovery: An empirical Analysis 12. Tax Reform In Developing Countries. Duke University Press, Durham and London pp. 315-330. 13. World Bank (2000) Entering the 21st Century. World Development Report 1999/2000 (New York: Oxford University Press for the World Bank). Yatta, F. and Vaillancourt, F. 2010. ‘Afr ica’. 14. Modern Local Government in Kenya,Nick G. Wanjohi, Konrad Adenauer Stiftung (KAS) and Agency for Development Education &Communication, Nairobi, 2003

the megalodon essays

the megalodon essays Subclass-Elasmobranchii (sharks and rays) I was in front of the TV watching shark week on the discovery channel when they started to talk about this shark that was three times bigger then a great white shark and ate whales for food. I sat there for an hour intrigued by the thought of one of those living today. So when you gave out the reports I knew right away what I wanted to do it on the Megalodon. Sharks have been around for along time. They were here before the dinosaurs 350 million years ago. About 5 million years ago the ocean was ruled by a shark speculated to be the size of a bus. Its not known how big it was or what it looked like because sharks bones are made of cartilage and the only things that remain are their huge teeth. These teeth are as big as six inches long and weight up to twelve ounces. The teeth look like a great whites but four times bigger. Scientist once believed that they were 120ft in length because of the size of their teeth. Recently, it has been shrunk to 50 to 60 feet. There is a lot of these teeth which Probably means they had rows of teeth like the great whites five rows of them. Because there is so few fossils there is still a lot of mystery to the The Megladon shark was first discovered by a French paleontologist Louis Agassiz in 1835. It is not known where the tooth was found. Now days most of the megalodon teeth are found on the East Coast in Maryland and North and South Carolina and in Florida. Lots of people also collect their teeth and sell them. A 5-inch tooth in good condition goes for about $250. There are many speculations about the megalodon shark what they ...

Louis Armstrongs Influential Career Essays - Louis Armstrong

Louis Armstrong's Influential Career Essays - Louis Armstrong Louis Armstrong's Influential Career Louis Armstrongs Influential Career Louis Armstrong was the most successful and talented jazz musician in history. His influence and expansive career continues to make waves in the jazz world. That is what made him become what he is to many today a legend. Born on August 4, 1901, in the poorest section of New Orleans, Armstrong grew up with his grandparents due to his parents separation. On January 1, 1913 he made a mistake which turned out to be the best thing that ever happened to him. At a New Years celebration in downtown New Orleans, Louis Armstrong, also known as Satchmo and Satch, fired a pistol into the air and was placed in the Colored Waifs Home. It was there that he was introduced to Peter Davis the brass band leader who taught him how to play the cornet (Brown 17). Soon after he began playing, Armstrong was made leader of the band something he was extremely proud of. In June of 1914, Armstrong was free to leave the Waifs Home. He was hired by various cabarets throughout the city, as well as for picnics, dances, and funerals. It was at one of these places that he was spotted by the famous Joe King Oliver. King Oliver found Armstrong stand-in slots at orchestras and other venues. In 1918, he was offered the vacant seat left by Oliver in the band the Brown Skinned Babies. Kid Ory, leader of the band, once said that after Louis joined them he, improved so fast it was amazing. He had a wonderful ear and a wonderful memory. All you had to do was hum or whistle a new tune to him and hed know it right away (Boujut 21). At the end of 1918 Armstrong married Daisy Parker, a prostitute he had met at a dance hall that he played on Saturday nights. The marriage ended only four years later due to her beating him regularly (Bergreen 87). Louis Armstrong was hired in May of 1919 to play on a riverboat that traveled the Mississippi River from New Orleans to St. Louis. Armstrong soon became very popular in St. Louis and was in high demand (Collier 124). Two and a half years later, he was thrown off the riverboat and fired due to a fight. After returning to New Orleans, he received a telegram from King Oliver in Chicago. It was an invitation to join The Creole Jazz Band an offer Armstrong couldnt refuse. The Jazz Band cut its first record in the spring of 1923 and toured throughout Illinois, Ohio, and Indiana (Hadlock 64). A year later Armstrong married Lil Hardin, the pianist in the band. He soon grew tired of playing in Chicago and left Olivers band to head for New York City. When Armstrong reached the City and began playing everyone went wild. No where had they ever heard anything like him. Before this time, he had only played instruments but he was soon encouraged to begin singing. It was then discovered that Armstrong had a natural extension of his trumpet abilities, which was singing. His gravelly voice was something new that had never been heard (Sadie 600). Armstrong formed a studio band in 1925 called the Hot Five. The band included Johnny Dodds, Kid Ory, John St. Cyr, Lil Armstrong, and himself. These recordings were some of the most famous made by Armstrong, including Mandy Make Up Your Mind and Money Blues (Bergreen 96). A year later the Hot Five made their only public appearance at the Chicago Coliseum. The Chicago Defender spoke of Louis Armstrong, the miracle with steel lips, (Boujut 27). For the next few years Armstrong recorded with the Hot Five and played with other musicians in New York and Chicago. He then traveled to California, in July of 1930, where he starred in his first film, Flame. Only after he had been in California for a few weeks he was arrested at a nightclub for the possession of marijuana. The incident obviously caused a lot of controversy across the world. The sentence, six months in prison, was suspended after only three days. Mainly due to Armstrongs addiction to marijuana, Lil separated from him and

Learn How To Write A Perfect Thematic Essay

Learn How To Write A Perfect Thematic Essay How to Write the Best Thematic Essay Sometimes, students are scared when being assigned a thematic essay. But don’t worry; we are sure you’ve written tons of thematic essays already, they just were called differently, for example, analytical or research essay. However, a thematic essay is not the same as those ones, but sometimes professors do not give exact writing instructions. A thematic essay is an essay discussing a phenomenon, concept, or theme. Here you should use all the skills you mastered when writing previous essays. The skills you will need to write your thematic essay include writing in a well-organized manner, presenting evidence, and supporting your thesis. Thematic Essay Definition Sometimes, professors call any assignment on literature a thematic essay. And, very often teachers assign any essays revolving a certain subject or theme in any branch of life as thematic essays. Some professors think that a thematic essay can be written only about literary devices, i.e. you will have to create a thesis around metaphor, symbolism, or hyperbole, for example. Your task will be to take a motif in the literature and create a thesis around that motif. The motif can be different, for example, success, self-knowledge, lost love, etc. As you can see, the approaches of teachers to thematic essays are very different. One of such common topics is How does William Shakespeare use young love bloom to spread the tragedy seeds in Romeo and Juliet? And here is the example of a thesis on that topic: Mental superiority and infallibility of youth are consistently demonstrated by Shakespeare as means of creating the fundament for the later tragedy. You can select a motif or literary device typical for the text and craft an original thesis. Eventually, your task is to prove the thesis with the help of evidence from the text in a coordinated way. Nowadays, teachers assign more thematic essays not related to literature, they simply link thematic essays with various challenged in social human existence.   It means that you will have to do some deeper research. However, you should realize that the reader might not see the thematic essay issue in the same way as you do. That’s why make sure to provide very tight evidence. A thematic essay might require you to write about some very sensitive social problems, so make sure to use light and elegant words not to make your reader disagree with you. Be focused on your central argument at all times. Let’s Write a Thematic Essay Step By Step Choose the best topic to cover your thematic essay. It can be abusage in the workplace if you write about the exploitation of servants in Victorian England, for example. Select a quote, fact, joke, or statistic related to your best topic and create a hook. Link that topic to the narrower one and discuss it in two-three sentences. Provide the thesis. Write three separate topic sentences for each paragraph provided. For example: 1) The exploitation of servants was a means of participating in darker impulses for the wealthy. 2) The exploitation of servants was caused by poor patterns of communication and politeness of the elite society. 3) The exploitation of servants used the most vulnerable society members, and, thus, was opportunistic. Support each topic sentence by providing evidence from history and top sources. State your thesis again in a different manner. Use new vocabulary to recap the main points in a conclusive paragraph. Now the perspective has to be linked to a bigger social issue. Outline Some students don’t pay much attention to writing an outline while they consider it to be a waste of time. However, writing an outline will make everything clearer and will guide you through your essay. Outline Sample Introduction Interesting fact, joke, statistic, or quote which will be a hook. Up to three sentences relating specific theme. Statement of thesis: Second paragraph First topic sentence supporting the thesis. Evidence supporting that claim and explanation of its relevancy or efficiency. Third paragraph Second topic sentence supporting the thesis. Evidence supporting that claim and explanation of its relevancy or efficiency. Fourth paragraph Third topic sentence supporting the thesis. Evidence supporting that claim and explanation of its relevancy or efficiency. Conclusion Reiterate your thesis. Recall three primary points. Link a perspective to a greater picture of life, history, society, etc. issue. Introduction In order to write an introduction, you should complete several tasks at a time, so it might be a bit confusing. From the very first line, it’s necessary to capture the attention of the reader, present him a wider topic and take them to a more specific one. When your experience in writing essays is not that big, it might be tough. However, if you have troubles with writing an introduction, you can go to your thesis and get back to it later. You will find it much easier to write an introduction after you have finished your essay already. Body Paragraphs The body of your thematic essay requires you to think well and write the strongest topic sentences. In your body paragraphs, you should show you’re able to research, collect and organize evidence and make an analysis. Remember that each topic sentence is to be supported by evidence. Initially, topic paragraphs can be written in a certain order, but later, you can restructure them if it is needed. Yes, it happens that the third paragraph should be first eventually, or the first paragraph should become second. Once the essay is written, take your time and check the body paragraphs order again, while the flow of your ideas has to be nice and understandable. Conclusion Before writing a conclusion, take a break and refresh your mind. The reader should have a clear closure after all. In conclusion, it is necessary to remind your reader about the most important points of the essay and help him understand the general sense of its ending. Topics for Your Thematic Essay History How the Civil displayed progress versus tradition? How the seeds of the Great Depression were sowed by the Roaring Twenties? How the notion of brotherhood was undermined in the Civil War? Discuss how human beings created a royal class in modern times and antiquity. What is the role of religion in civilized nations? Human Rights Can we deny the Holocaust? What are the LGBT rights trends in America for the last decade? Discuss the civil rights movements. Nationalism The Neo-Nazi and the KKK movements. American Revolution and nationalism. Is there any connection between nuclear weaponry and nationalism? We Can Help A thematic essay is assigned to you to check if you can create an original essay using the concepts or trends around the events in history or a piece of literature.   It is a real challenge to brainstorm a thesis unconventionally. Sometimes it seems impossible to find the most proper evidence for your thesis. We get lots of request from students like you, who get stuck with their thematic essay, and we are here to help. Our top writers have created tons of thematic essays and they are always inspired to create a masterpiece for you. Our experts know exactly what teachers want from you and how they evaluate your works, so they will be able to write a perfect thematic essay for you! Conclusion Don’t be scared when you are assigned a thematic essay, while it is the same essay you have already mastered before. All you need to do it to create a more specific thesis around more precise trend or concept. Once you do that, write an essay using the same structure as for all the previous ones. Your main problem might be connected not with writing itself but with finding unique ideas to support your writing. It’s necessary to set your imagination free and think in some new directions for your essay to be unique and successful. And if you need professional help and support, you know where to find us!

AWAKENINGS (19541956) Assignment Example | Topics and Well Written Essays - 750 words

AWAKENINGS (19541956) - Assignment Example No. And this answer reveals embedded racial prejudice and discrimination that only a widespread civil rights movement can dismantle. 3. Till’s family had Emmett’s casket opened during his funeral and allowed Jet magazine and the Chicago Defender to publish images of Till’s body, so that the world saw his atrocious injuries. These actions revealed the brutality he underwent before he died, which signified the intense brutality and insanity of racism. 1. The interaction between Till and the white woman exposed deep-seated prejudice that the social system taught against blacks. Till’s actions led to such violence, because prejudiced whites believed that they were superior and so no blacks were allowed to interact with their women. 2. Jones knew that white men lynch black people, because of their prejudice and discrimination. He must have learned this through how people speak about and react to blacks. These rules were enforced when white men either perform discrimination, or when blacks stay back and keep mum, when white people lynch or harm blacks. 3. The police and the justice system should have protected the vulnerable. When these institutions cannot be trusted, blacks either avoided conflict with white people, or they protected themselves using their own force. 1. I think Mamie Till-Mobley decided to publicize her son’s mutilated body, because she wanted to show the world that racism is so perverse and widespread in America that a child like Emmett would suffer viciously from it. She must have wanted to use this image of her son to wake up both blacks and whites about the vicious reality of racism in their society. 2. The black press’s role in exposing the violence of Jim Crow system is to publish facts as they are, without any need for sensationalism. The mainstream press was reluctant of showing Till’s photos, because they were afraid of the chilling effect it created on blacks

Business Ethics and Corporate Social Responsibility Essay - 3

Business Ethics and Corporate Social Responsibility - Essay Example The aspect of good and wellness encompasses a comprehensive range of aspects that includes development of the society, and other aspects that promote the general well being of the entire society at large. The main aspect of business organization in this regard comes from their actions and behaviour that is reflected from their actions and strategies. Business organizations do not operate in a vacuum but in a set up that includes multiple stakeholders and hence ethics in business also implies the aspect of relationship that a business organizations hares with its stakeholders. In this regard the scope of business ethics goes beyond the elements of behaviours, relations that helps generate a mutually beneficial relationship with all the stakeholders. The challenge for business organizations lies in promoting an effective balance of profit and societal development that helps generate long term sustainability in the market (Hanson, n.d.). Anglo American is a mining and extraction company that operates around the globe. The company has a fair amount of strategies directed towards ensuring ethical standards in business. Some of the strategies that are being used by the company include a program named ‘Good Citizenship’ that lays down the code of conduct for business operations by following all the legal code of conduct. It has also participated in various community development programs of international organizations like UN. The company works towards social security and human rights with regards to its mining operations that are mostly located in African nations. The company has gone one step up by including the community as a major stakeholder in its business. This way it justifies the popular notion that the ultimate aim of the organization should be the profit to the stakeholders. There is a process named SEAT that helps in evaluating the effects of mining programs and supporting the community by taking up steps such as